Jindal wants to make a tax swap, eliminating income taxes and loopholes and raising the state's sales tax. Speaking at a meeting of the South Central Industrial Association, Jindal laid out a tax plan that he said would make it easier for people to live and work in Louisiana.

"Studies have shown over the last 10 years, 60 percent of the new jobs in this country have gone to the nine states without an income tax," he said, explaining his plan would "cut taxes at every income level, including retirees and low-income."

Jindal cited six benefits of eliminating income tax and increasing state sales tax. First, he said, eliminating income taxes will give more control to the taxpayer. "Taxing what people spend instead of what they earn gives taxpayers more control over their own money," he said.

Jindal went on to explain that his proposal would help make Louisiana the best place to start a business. He added that by overhauling the tax code, eliminating income taxes and loopholes, everyone would pay their fair share, but no more than that.

He noted that loopholes would be closed, so powerful special-interest groups would no longer be able to rig the system.

Jindal pointed out that under his proposed legislation, food, prescription drugs and utilities would be protected from increased state sales taxes.

Finally, he explained that switching to a sales-tax base would bring more stability in funding for government services.

"It gives me an opportunity to spend how I want to spend, not the government to say this is how you're going to spend your money," said Connie Billgren, who works in the gas and oil industry and looks forward to saving money.

Other lawmakers, such as state Rep. Lenar Whitney of Houma, agreed the governor's plan would increase economic growth and create more jobs.

"Most people in Louisiana are for a simpler, fairer tax structure." Whitney said. "I think it's great for our businesses. It makes Louisiana more competitive on an economic level to draw businesses into our region."

Critics argue Jindal's proposal will raise taxes on low-income and middle-class Louisianans. They believe eliminating income taxes will hurt government revenue and force future budget cuts. Others say the current tax structure works fine and the state has a low tax burden.